(a) On or before September 1, of each year, each law-
enforcement agency which has unclaimed stolen property in its
possession shall file an unclaimed stolen property report with the
Treasurer which identifies all unclaimed stolen property in its
possession at the time the report is filed.

(b) An unclaimed stolen property report shall include the
following information with respect to all unclaimed stolen property
in the possession of the law-enforcement agency filing it:

(1) A description of each item, including a serial number, if
applicable;

(2) An estimated value for each item;

(3) Whether any nonprofit organization has requested that any
item be donated to it and whether any nonprofit organization might
be considered to receive the item as a donation;

(4) Whether the law-enforcement agency could use the item for
any legitimate and authorized law enforcement or educational
purpose;

(5) The chief executive's recommendation for the disposition
of each item; and

(6) If any unclaimed stolen property in the law-enforcement
agency's possession consists of firearms or ammunition, a
description of the best efforts used by the chief executive to
determine if the firearm has been lost by, stolen or otherwise
unlawfully obtained from an innocent owner prior to its disposition
by public auction or as otherwise required by section five of this
article.